Browns and Company PLC • Integrated Report • Performance

• The capitals
• Connectivity of information

Key observations:

As well as featuring in the business model, information related to the capitals is well integrated across a number of sections within the Group’s report. The “Our Performance over Capitals” section identifies the capitals on which the company depend for success, and details the outcomes and performance (as described by 2.11 of <IR> Framework). In the Human Capital’s chapter, for instance, detailed narrative on compensation strategy, focus areas, employee engagement and values and culture are provided. The Natural Capital’s chapter illustrates key natural components such as water and energy involved in the business operations, supported by specific case studies. Furthermore, the materiality section links each material topic with relevant capitals, evidencing the report’s compliance with the framework’s guiding principle of Connectivity of Information (3B).